57-23 Proceedings to Abate or Refund Taxes
Download pdf
Loading PDF...
<![CDATA[CHAPTER 57-23PROCEEDINGS TO ABATE OR REFUND TAXES57-23-01. Correcting excessive assessment. All assessments of any taxable propertyin excess of the full and true value in money are subject to correction and abatement and refund<br>under the provisions of this chapter.57-23-02. Notice of equalization meetings to be published. Each year the countyauditor shall cause to be published in the official county newspaper for two successive weeks,<br>the first publication to be not earlier than March first and the last publication not later than March<br>twentieth, a notice to the effect that proceedings for the equalization of assessments will be taken<br>by the several local equalization boards as follows: in any organized township on the second<br>Monday in April, and in any city on the second Tuesday in April, at the office of the clerk or<br>auditor of the township, or city, as the case may be, and that each taxpayer has the right to<br>appear before the appropriate board of review or equalization and petition for correction in the<br>taxpayer's assessment.57-23-03. Abatement of invalid, inequitable, or unjust assessments. Repealed byS.L. 1985, ch. 604, </p>
<BR></DIV><!-- /.col.one --><!-- /.col.two --></DIV><!-- /.col.main --></DIV><!-- /div id = content -->
<BR class=clear></DIV>
<!-- /div id = livearea -->
<DIV></DIV><!-- /.col.one -->
<DIV></DIV><!-- /.col.main -->
<DIV></DIV><!-- /#content --><BR class=clear>
<DIV></DIV><!-- /#livearea -->
<!-- Footer-->
<DIV id=footer>
<DIV class=container>
<P class=copyright>Copyright © 2012-2022 Laws9.Com All rights reserved. </P><!-- /.copyright -->
<P class=footerlinks><A
href="/contactus.html">Contact Us</A> | <A href="/aboutus.html">About Us</A> | <A
href="/terms.html">Terms</A> | <A
href="/privacy.html">Privacy</A></P><!-- /.footerlinks -->
</DIV><!-- /.container -->
</DIV><!-- /footer -->
</BODY></HTML>
]]>